Oly Outdoor Furniture manufactures cedar Adirondack chairs for sale at farmers markets and nurseries. The company uses flexible budgeting techniques to deal with the seasonal and cyclical nature of the business. The accounting department provided the following data on budgeted manufacturing costs for the month of January: Planned Level of Production for January Actual Operations for January Budgeted production tin units] 14.000 Actual production {in units} 15.400 V'atiabie costs (vary with production! Actual costs incurred Dim maurinls 5140'\" Direct materials 3142.400 Dim\" '3'\" 234-00\" Direct labor 259.800 Indirect labor' 21.000 Indirect labor 21900 Indirect materials I'D->00 Indirect materials H.200 Maintenance 6.300 _ Fund ms Maintenance 9.800 Supervision 24300 Supervision 28.000 Other (depreciation. mm. a\" 33300 Other costs (depreciation. taxes. etc.) 33.500 111,1 913m com 3510.000 Total plant costs $561600 Prepare a report comparing the actual operating results with the flexible budget for the actual level of production. Identify the potential problem areas